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  • Mind the insolvency gap: Lessons to be learned from audit expectations gap theory

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    Author(s)
    Anderson, Colin
    Brown, Catherine
    Griffith University Author(s)
    Brown, Catherine
    Year published
    2014
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    Abstract
    There is a general perception that public confidence in the insolvency profession is low as the result of the recent unethical practices of a few high profile liquidators. As a result, the effectiveness of the current regulatory mechanisms has been questioned, leading to a review of the performance of insolvency practitioners and subsequent regulation proposals. The challenge for the insolvency profession is balancing the expectations of the general public whilst ensuring that the obligations and duties imposed upon them are performed to acceptable and realistic standards. It is difficult (if not impossible) for the profession ...
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    There is a general perception that public confidence in the insolvency profession is low as the result of the recent unethical practices of a few high profile liquidators. As a result, the effectiveness of the current regulatory mechanisms has been questioned, leading to a review of the performance of insolvency practitioners and subsequent regulation proposals. The challenge for the insolvency profession is balancing the expectations of the general public whilst ensuring that the obligations and duties imposed upon them are performed to acceptable and realistic standards. It is difficult (if not impossible) for the profession to meet this challenge in the absence of a cohesive framework which identifies those issues that require further regulation as opposed to those that relate to general education on the insolvency process. This paper will examine the audit expectations gap theory in the context of insolvency practitioners and suggests that a model based on this theory provides an effective framework for evaluating the regulation of the insolvency industry.
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    Journal Title
    Insolvency Law Journal
    Volume
    22
    Publisher URI
    http://sites.thomsonreuters.com.au/journals/category/insolvency-law-journal/
    Copyright Statement
    © 2014 Thomson Reuters. This article was first published by Thomson Reuters in the Insolvency Law Journal and should be cited as Anderson and Brown, Mind the insolvency gap: Lessons to be learned from audit expectations gap theory, (2014) 22 Insolv LJ 178. For all subscription inquiries please phone, from Australia: 1300 304 195, from Overseas: +61 2 8587 7980 or online at legal.thomsonreuters.com.au/search. The official PDF version of this article can also be purchased separately from Thomson Reuters at http://sites.thomsonreuters.com.au/journals/subscribe-or-purchase.
    Subject
    Corporations and Associations Law
    Accounting, Auditing and Accountability
    Law
    Publication URI
    http://hdl.handle.net/10072/141443
    Collection
    • Journal articles

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